Marketplace and Internet Tax Fairness Act

Summary

Marketplace and Internet Tax Fairness Act - Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of that Agreement, but only if changes to such Agreement made after the enactment of this Act are not in conflict with the minimum simplification requirements of this Act (providing for a single state entity for all tax administration, audits, and returns of remote sales sourced to the state). Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act. Amends the Internet Tax Freedom Act to extend until November 1, 2024: (1) the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce, and (2) the exemption from such ban for states that generally imposed and actually enforced a tax on internet access prior to October 1, 1998.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 15 July 2014

   Introduced

   Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

   Source: Calendars

2. 15 July 2014

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 16 July 2014

   Calendars

   Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 467.

   Source: Calendars

4. 12 November 2014

   Floor

   Motion to proceed to consideration of measure made in Senate. (consideration: CR S5885, S5902)

   Source: Floor

Votes

No vote records are attached yet.

Versions

• Placed on Calendar Senate · 16 July 2014 · Download file

Documents

3 official files

• Placed on Calendar Senate (text)

  Placed on Calendar Senate · EN · 16 July 2014

  ViewDownloadOpen at official source

• Placed on Calendar Senate (PDF)

  Placed on Calendar Senate · EN · 16 July 2014

  ViewDownloadOpen at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• Introduced in Senate

  summary · EN · 15 July 2014

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Enzi, Michael B. [R-WY] · R · Sponsor
• Sen. Durbin, Richard J. [D-IL] · D · Sponsor
• Sen. Alexander, Lamar [R-TN] · R · Sponsor
• Sen. Heitkamp, Heidi [D-ND] · D · Sponsor
• Sen. Collins, Susan M. [R-ME] · R · Sponsor
• Sen. Pryor, Mark L. [D-AR] · D · Sponsor
• Sen. Landrieu, Mary L. [D-LA] · D · Cosponsor
• Sen. Blunt, Roy [R-MO] · R · Cosponsor
• Sen. Reed, Jack [D-RI] · D · Cosponsor
• Sen. Whitehouse, Sheldon [D-RI] · D · Cosponsor
• Sen. Cardin, Benjamin L. [D-MD] · D · Cosponsor
• Sen. Johnson, Tim [D-SD] · D · Cosponsor
• Sen. Klobuchar, Amy [D-MN] · D · Cosponsor
• Sen. Franken, Al [D-MN] · D · Cosponsor
• Sen. Manchin, Joe, III [D-WV] · D · Cosponsor
• Sen. Hirono, Mazie K. [D-HI] · D · Cosponsor

Related records

• related to → Marketplace Fairness Act of 2013
• related to → Marketplace Fairness Act of 2013
• related to → Marketplace Fairness Act of 2013
• related to ← A bill to provide for an extension of the Internet Tax Freedom Act.
• amends ← SAMDT 3560
• amends ← SAMDT 3561
• amends ← SAMDT 3562